S. S. Shubhankar Shil, “Positive Accounting Theory and Changes in Accounting Principles: An Exploratory Inquiry into Bangladeshi Listed Companies”, Ind. Bus. Rev., vol. 7, no. 2, Jul. 2026, Accessed: Aug. 06, 2026. [Online]. Available: https://ibr.iub.edu.bd/Journals/article/view/62